@abhishekrajaram's Latest X Threads

𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗚𝗦𝗧 𝗮𝗻𝗱 𝗦𝗮𝘃𝗶𝗻𝗴𝘀 𝗼𝗳 𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗿𝘂𝗹𝗲𝗱: "Though Rule 5A of the Service Tax Rules 1994 was declared ultra vires, proceedings already initiated under it are saved by Section 174 of the CGST Act."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆 𝗦𝘁𝗮𝘁𝘂𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "SBPDCL qualifies as a ‘Government Authority’ and the works performed by the appellant align with functions entrusted to municipalities under Article 243W of the Constitution of India, thereby exempting the appellant from service tax."

📰 𝗢𝗿𝗶𝘀𝘀𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗙𝘂𝗹𝗹 𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝗱 𝗳𝗼𝗿 𝗪𝗿𝗶𝘁 𝗥𝗲𝗺𝗲𝗱𝘆 𝗶𝗻 𝗚𝗦𝗧 𝗗𝗶𝘀𝗽𝘂𝘁𝗲𝘀 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "The taxpayer is required to deposit the entire disputed demand within 15 days to avail a writ remedy due to the non-constitution of GSTAT."

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗥𝗲𝘃𝗶𝗲𝘄 𝗼𝗳 𝗚𝗦𝗧 𝗖𝗹𝗮𝘀𝘀𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗻 𝗙𝗹𝗮𝘃𝗼𝗿𝗲𝗱 𝗖𝗮𝗿𝗱𝗮𝗺𝗼𝗺 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "The petition challenging the GST Council’s classification decision is accepted for consideration, with a focus on the legal authority and rationale behind the tax rate."

𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗚𝗿𝗮𝗻𝘁𝘀 𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗲 𝗔𝗻𝗼𝘁𝗵𝗲𝗿 𝗖𝗵𝗮𝗻𝗰𝗲 𝘁𝗼 𝗗𝗲𝗳𝗲𝗻𝗱 𝗚𝗦𝗧 𝗠𝗶𝘀𝗺𝗮𝘁𝗰𝗵 𝗖𝗮𝘀𝗲 𝗔𝗳𝘁𝗲𝗿 𝗠𝗶𝘀𝘀𝗲𝗱 𝗛𝗲𝗮𝗿𝗶𝗻𝗴 🚨

𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗚𝗿𝗮𝗻𝘁𝘀 𝗥𝗲𝗹𝗶𝗲𝗳 𝘁𝗼 𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗲, 𝗢𝗿𝗱𝗲𝗿𝘀 𝗛𝗲𝗮𝗿𝗶𝗻𝗴 𝗳𝗼𝗿 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗥𝗲𝘃𝗼𝗰𝗮𝘁𝗶𝗼𝗻 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻* 🎉

𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆 𝗦𝘁𝗮𝘁𝘂𝘀 📢 The Tribunal held: "SBPDCL, wholly owned by Bihar State Power (Holding) Company, qualifies as a 'Government Authority' under Notification 25/2012-ST, making the works contract services provided by the appellant exempt from service tax."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗘𝗭 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 📢 The Tribunal held: "Exemption from service tax for authorized operations in SEZs cannot be denied on technical grounds like filing delays. Refund entitlement depends on SEZ Act conditions, not additional terms in exemption notifications."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗶𝗺𝗲𝗹𝘆 𝗔𝗽𝗽𝗲𝗮𝗹 𝗙𝗶𝗹𝗶𝗻𝗴 📢 The Tribunal held: "Service of the adjudication order to an authorised legal representative, such as a Chartered Accountant, is not equivalent to service upon the appellant. Therefore, the appeal is not time-barred."

𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗲𝗰𝗵𝗻𝗶𝗰𝗮𝗹 𝗚𝗹𝗶𝘁𝗰𝗵 𝗶𝗻 𝗦𝗮𝗯𝗸𝗮 𝗩𝗶𝘀𝗵𝘄𝗮𝘀 𝗦𝗰𝗵𝗲𝗺𝗲 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 📢 The Court held: "Benefits under the Sabka Vishwas Scheme cannot be denied due to technical payment issues, as the scheme aims to aid defaulters in settling dues."